Accounting for Finance Lease: Lessee's Perspective Example. CPA Exam

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  • เผยแพร่เมื่อ 28 ม.ค. 2025

ความคิดเห็น • 14

  • @star5guy
    @star5guy 2 หลายเดือนก่อน

    5:19 No Yes No...if a teacher is confused, you can imagine what will happen to students. i Dont think so it should be "Yes" as you have written above for test # 5. The test says "No alt use to Lessor" - if you answer Yes, you are agreeing that Yes there is no Alt use to lessor and hence asset is with lessee and hence should be Finance Lease. If you say "No" to "No alt use to lessor", it means lessor can in fact use it and resell as is the case above as asset goes back to Boeing

  • @trumnq
    @trumnq 2 ปีที่แล้ว +2

    Thanks for the explanation. It's very useful. I just link the IAS 40 and IFRS 16, and I am wondering whether the ROU asset can be revalued under fair value model or no? For example, the land lease from Industrial park with annual lease payment.

  • @prapspartner5968
    @prapspartner5968 11 หลายเดือนก่อน

    Did we add the cost of transporting the asset to the right use of asset?

  • @joshythoughts
    @joshythoughts 2 หลายเดือนก่อน

    Would the current portion if the lease liability not just be the principal portion of the payment? --> 17,096 instead of the principal portion (17,096) + interest (2,903.92) = 20,000

  • @mohdsaafin1411
    @mohdsaafin1411 9 หลายเดือนก่อน +2

    Sir
    Hope you are doing well
    Can you explain to me how we achieve present value factor 4.62

    • @iansande748
      @iansande748 9 หลายเดือนก่อน +1

      I got 4.45. What did you get?

    • @Nancy4606
      @Nancy4606 9 หลายเดือนก่อน +1

      ​@@iansande748 i am also 4.45, maybe 4.62 is wrong.

    • @9OO.
      @9OO. 8 หลายเดือนก่อน

      ​​@@Nancy4606It's not wrong, remember it's an annuity due so there's no interest on the first payment as they paid it on the first day. So it would just be 20,000 plus the present value of the payments using 4 years instead of 5. (The first year is the 20k that I added first)

    • @lindama4304
      @lindama4304 5 หลายเดือนก่อน

      Yes, I also want to know how to achieve PVF at 4.62. According to the formula, the PVF should be 1/[1+(1+4%)^5] =0.82, right? Pls advise, thanks!

  • @ariannashahin1995
    @ariannashahin1995 2 ปีที่แล้ว +1

    What happens if you meet more than one of the tests for determining the life to amortize over?

  • @wedgerut
    @wedgerut 3 หลายเดือนก่อน

    There is a typo in the description

  • @LubabaMaha-A
    @LubabaMaha-A 9 หลายเดือนก่อน

    Sir pls help me....how to prepare lessor balance sheet and lessee income statement

  • @LubabaMaha-A
    @LubabaMaha-A 9 หลายเดือนก่อน

    Pls anyone help me...what will be the journal entry for yr 2025...??